Form RP-466-M: Ocean Rescue Squad Members Exemption in the Town of Southampton

Form RP-466-M is a property tax exemption application specific to the Town of Southampton, New York, designed for active members of ocean rescue squads. It’s issued by the New York State Department of Taxation and Finance, but it applies under a local option law that only the Town of Southampton has adopted, which is why you won’t find this exact exemption available in other municipalities. If you volunteer with an ocean rescue squad in that town and meet the service requirements, this form is how you apply for a reduction on your property’s assessed value.

The exemption exists for the same basic reason that similar programs exist for volunteer firefighters and ambulance workers across New York State: local governments want to reward and retain people who take on dangerous, unpaid public safety work. Ocean rescue squad members patrol beaches, respond to water emergencies, and provide lifesaving services that would otherwise require paid staff or contracted services. In exchange for years of active duty, the town offers a break on real property taxes.

Who needs to file Form RP-466-M

This form is intended for individuals who are enrolled members of an ocean rescue squad operating within the Town of Southampton and who meet the minimum years-of-service threshold set by local law. Typically, these exemptions require a set number of years of active membership (often five years, though the exact figure depends on the local ordinance in effect) before an applicant becomes eligible. You’ll also need to own the property you’re applying the exemption to and use it as your primary residence, since these exemptions are generally tied to owner-occupied homes rather than investment or rental properties.

If you’re not sure whether your service record qualifies, the rescue squad’s leadership or the town assessor’s office can confirm your years of active duty and certify your eligibility, which is a required part of the application process.

When this form is used

Form RP-466-M is filed annually, and like most property tax exemption applications in New York, it needs to be submitted to the local assessor by the taxable status date, which in most towns falls on March 1. Missing that date generally means waiting until the following year’s assessment cycle. Some assessors allow renewal applications to be simpler than the initial filing, but you should always check with the Southampton assessor’s office directly, since deadlines and renewal procedures can shift slightly from year to year.

New applicants and those renewing after a break in eligibility should expect to provide documentation proving their years of service with the ocean rescue squad, along with basic property ownership information. The assessor uses this to verify that both the applicant and the property meet the requirements set out in the local law authorizing the exemption.

How to fill out and submit the form

The version currently posted by the Department of Taxation and Finance, revised in July 2025, is a fillable PDF (AcroForm), meaning you can complete the fields directly on your computer before printing it for signature. The form asks for standard identifying information: your name, the property address, the section/block/lot number from your tax map, and details about your rescue squad membership and years of active service. There’s also a certification section where a squad officer or department head typically signs off on your service record.

Once completed and signed, the form goes to the Town of Southampton assessor’s office rather than to the state tax department, since exemptions like this are administered locally even though the form itself is a state-issued document. It’s worth keeping a copy for your own records in case questions come up during the assessment review.

This exemption fits into a broader category of property tax relief available to volunteer emergency responders in New York. If you’re researching similar options, it’s worth comparing how other counties handle these applications, such as the volunteer firefighter and ambulance worker exemption in Onondaga County or the similar program in Columbia County. Homeowners who don’t qualify under a rescue squad or emergency service exemption might also want to look at Form RP-467-D, which covers partial tax relief for senior citizens or disabled individuals living with family members.